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Income Tax Assessment Act 1997
34‑55 Approved occupational clothing gui34‑55 Approved occupational clothing guidelines
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#### 34‑55 Approved occupational clothing guidelines
(1) The Minister must, by legislative instrument, formulate written guidelines (the approved occupational clothing guidelines) setting out criteria that \*designs of uniforms must meet if the designs are to be registered.
Matters to be taken into account in making guidelines
(2) In making \*approved occupational clothing guidelines, the matters to which the Minister is to have regard include:
(a) how distinctively a \*uniform’s \*design identifies the wearer as a person associated (directly or indirectly) with:
(i) the applicant for registering the uniform’s design; or
(ii) a group consisting of the applicant and one or more of the applicant’s \*associates; and
(b) the nature of the \*business or activities the applicant carries on.